在财务会计的产生发展过程中,为什么会出现会计准则?管理会计是否同样也需要会计准则?会计准则制定的动因何在?其产生的前提条件又是什么?为什么它会出现在本世纪30年代,而不是更早或更晚?对这些问题的回答,不仅有利于我们正确认识会计准则在财务会计领域内的地位和作用,而且也有利于我们弄清楚会计准则制定中的许多基本理论问题。一、会计准则制定的动因:财务信息用户与送户的分离如果说会计信息用户的需要决定了整个会计发展史,那么,准则制定同样也是出于用户 In the process of the emergence and development of financial accounting, why there are accounting standards? Management accounting also need accounting standards? What is the reason for accounting standards? What are the prerequisites? And why it will appear in the 1930s, Rather than earlier or later? The answers to these questions not only help us to correctly understand the accounting standards in the field of financial accounting position and role, but also help us to clarify many of the basic theoretical issues in the development of accounting standards. First, the accounting standards for the development of reasons: the separation of financial information users and households If the accounting information needs of the user determines the history of the entire accounting, then the guidelines for the development is also out of the user